During the taxable year, a non-VAT registered business generated the following from its business activities: Domestic sales to VAT person P2,000,000 Domestic sales to non VAT person 1,000,000 VAT exempt sales to senior citizens 300,000 Export sales 1,700,000 Its Philippine business tax liability for the year is? a. 592,800 b. 564,000 c. 360,000 d. 150,000